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2019 scope of application of special additional deduction of individual income tax filling in the in

On December 22, the Interim Measures for special additional deduction of individual income tax was issued. When enjoying the special additional deduction of individual income tax for the first time, individuals need to fill in the information form of special additional deduction of individual income tax. How should I fill out this information form? The State Administration of Taxation has issued the form style and filling instructions. Come and learn!

It is stipulated in the operating measures for special additional deduction of individual income tax (for Trial Implementation)--

The taxpayer shall fill in the information of special additional deduction items to be enjoyed in the corresponding columns of the deduction information form.

If the elements are complete, the withholding agent or the competent tax authority shall accept it; Where the elements to be filled in are incomplete, the withholding agent or the competent tax authority shall timely inform the taxpayer to make corrections or fill in again.

The taxpayer shall keep the deduction information form and relevant materials for future reference for five years after the end of the legal final settlement period.

Instructions for filling in the information form of special additional deduction of individual income tax

1、 Instructions for filling in the form

This form is formulated in accordance with the individual income tax law of the people's Republic of China and its implementation regulations, the Interim Measures for special additional deduction of individual income tax, the operating measures for special additional deduction of individual income tax (for Trial Implementation), and other laws and regulations.

(1) The taxpayer shall fill in the corresponding columns according to the special additional deduction enjoyed; Items not enjoyed by taxpayers need not be filled in. Items not filled in by taxpayers are not enjoyed by default.

(2) Whether the information submitted last time has changed: When taxpayers fill in this form, additional deductions for each special item shall be made. For the first submission, Mark '& Radio;' in the box before 'first submission'. If you continue to submit this form without change, tick '& Radio;' in the box before 'no change'; If there is a change, Mark '& Radio;' in the box before 'there is a change', And fill in the changed deduction item information.

(3) The ID card number shall be filled in from the top left to the right. If the number of digits is less than 18, it shall be marked '/' in the blank space.

(4) If the tables of various deduction items are not long enough, multiple special additional deduction information tables of individual income tax can be attached.

2、 Scope of application

(1) This form is applicable to natural person taxpayers who enjoy six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent and supporting the elderly. If the taxpayer chooses to enjoy the individual income tax withheld from wages and salaries, it shall fill in and submit it to the withholding agent; If the taxpayer chooses to enjoy the special additional deduction during the annual final settlement and payment declaration, it shall fill in and submit it to the tax authority.

(2) When taxpayers fill in the special additional deduction information for the first time, they shall fill in all the information items in the special additional deduction information form they are involved in. In case of any change in the relevant information of the taxpayer, the relevant information items in this form shall be updated in time and submitted to the withholding agent or the tax authority.

If a taxpayer continues to declare deduction in subsequent tax years, it shall confirm whether there is any change in the deducted items.

3、 Instructions for filling in each column

(1) Header item

Filling date: the date when the taxpayer fills in this form.

Deduction year: fill in the year in which the taxpayer enjoys special additional deduction.

Taxpayer Name: fill in the name of natural person taxpayer.

Taxpayer identification number: if the taxpayer has a Chinese resident ID card, fill in the citizen ID number; If there is no citizen identification number, fill in the taxpayer identification number given by the tax authority.

(2) Basic information column in the table

Taxpayer information: fill in the taxpayer's valid mobile phone number, e-mail address and contact address. Mobile phone number is required.

Taxpayer's spouse information: fill in this column if the taxpayer has a spouse, and not if there is no spouse. Fill in the name of the taxpayer's spouse, the name and number of valid ID card.

(3) Columns in the table

1. Children's education

Child's name, ID card type and number: fill in the name of taxpayer's child and the name and number of valid ID card.

Date of birth: fill in the date of birth of the taxpayer's children, specifically to mm / DD / yyyy.

Current education stage: select the current education stage of taxpayer's children. Distinguish the four situations of 'preschool education stage, compulsory education, high school education and higher education', and mark '& Radio;' in the corresponding box.

Starting time of current education stage: fill in the starting time of taxpayer's children in the current education stage, specific to month and year.

End time of current education stage: the end time or expected end time of the current education stage of taxpayer's children, specific to month and year.

Termination time of children's education: fill in the time when the taxpayer's children no longer receive academic education that meets the deduction conditions for children's education, specific to month and year.

Country (or region) and school: fill in the name of the country or region and school where the taxpayer's children study.

Personal deduction proportion: select the apportionment proportion of the deductible amount. For full deduction, select '100%', for apportionment deduction, select '50%', and mark '& Radio;' in the corresponding box.

2. Continuing education

Starting time of current continuing education: fill in the starting time of continuing education of current academic degree (degree), specific to month and year.

Current end time of Continuing Education: fill in the end time of continuing education with current academic degree (degree), or the expected end time, specific to month and year.

Education (degree) continuing education stage: distinguish the four situations of 'junior college, undergraduate, master's, doctoral and others', and mark' & Radio; 'in the corresponding box.

Types of vocational qualification continuing education: distinguish between 'skilled personnel and professional technicians', and mark' & Radio; 'in the corresponding box. Certificate name, certificate number, issuing authority and issuing (APPROVAL) date: fill in the certificate name, certificate number, issuing authority and issuing (APPROVAL) date indicated on the continuing education vocational qualification certificate obtained by the taxpayer.

3. Housing loan interest

Housing address: fill in the detailed address of the first loan house, specific to the building number.

Property right certificate No. / Real Estate Registration No. / commercial housing sales contract No. / pre-sale contract No.: fill in the corresponding numbers in the property right certificate, real estate registration certificate, commercial housing sales contract or pre-sale contract of the first loan house. If the purchased house has obtained the house property right certificate, fill in the property right certificate number or real estate registration number; If the purchased house has not obtained the house property right certificate, fill in the commercial house sales contract number or pre-sale contract number.

Whether I am the borrower: select 'yes' or' no 'according to the actual situation, and type' & Radio; 'in the corresponding box. I am the borrower, including my independent loan and joint loan with my spouse. If no is selected, spouse information must be filled in the header.

Whether to deduct 50% of the first set of loans before marriage and after marriage: select 'yes' or' no 'according to the actual situation, and mark' & Radio; 'in the corresponding box. This situation refers to the situation that both husband and wife have their first set of loan housing before marriage and choose to deduct 50% of each husband and wife's share after marriage. If it is not filled in, it is assumed that 'no'.

Provident fund loan | loan contract No.: fill in the loan contract no. of provident fund loan.

Commercial loan | loan contract No.: fill in the number of housing commercial loan contract signed with financial institutions.

Loan term (month): fill in the loan term indicated in the housing loan contract by month.

First repayment date: fill in the first repayment date indicated in the housing loan contract.

Lending bank: fill in the name of the head office of the commercial loan bank.

4. Housing rent

Housing address: fill in the detailed address of the taxpayer's leased house, specific to the building number.

Name, ID card type and number of the lessor (individual): if the leased house is an individual, fill in this column. Fill in the lessor's name, valid ID card name and number in the housing lease contract.

Lessor (unit) name and taxpayer identification number (Unified Social Credit Code): if the leased house is owned by the unit, fill in the full legal name of the unit and taxpayer identification number (Unified Social Credit Code).

Main working city: fill in the municipality directly under the central government, city specifically designated in the state plan, sub provincial city and prefecture level city (region, state and League) where the taxpayer is employed. If there is no employed unit, fill in the city where the final settlement and payment is made.

Housing lease contract No. (not required): fill in the signed housing lease contract No.

Lease term start and end: fill in the lease start and end dates indicated in the taxpayer's housing lease contract, specific to month and year. In case of early termination of the contract (agreement), the actual lease term shall prevail.

5. Supporting the elderly

Taxpayer identity: distinguish between 'only child' and 'non only child', and mark '& Radio;' in the corresponding box.

Name, ID card type and number of the dependant: fill in the name of the dependant and the name and number of the valid certificate.

Date of birth of the dependant: fill in the date of birth of the dependant, specific to month and year.

Relationship with taxpayer: fill in the form according to the relationship between the dependant and the taxpayer, distinguish between "father, mother and others", and mark "& Radio;" in the corresponding box.

Joint dependant: fill in this column when the taxpayer is not an only child, and the only child does not need to fill in. Fill in the information of the person who actually undertakes the joint maintenance obligation with the taxpayer, including name, ID card type and number.

Apportionment method: if the taxpayer is a non only child, fill in this column, and the only child does not need to fill in. Distinguish between the three situations of 'average allocation, agreed allocation by the dependant and designated allocation by the dependant', and mark '& Radio;' in the corresponding box.

Monthly deduction amount of this year: fill in the amount of special additional deduction for supporting the elderly that taxpayers can enjoy every month according to policies and regulations in the deduction year.

6. Serious illness medical treatment

Patient name, ID card type and number: fill in the name of the patient who enjoys the special additional deduction for serious illness medical treatment, and the name and number of the valid certificate.

Total amount of medical expenses: fill in the total amount of medical expenses related to basic medical insurance recorded in the social medical insurance management information system.

Personal burden amount: fill in the self paid part of the basic medical insurance directory recorded by the social medical insurance management information system after deducting the medical insurance reimbursement.

Relationship with the taxpayer: fill in the form according to the relationship between the patient and the taxpayer, distinguish between the three situations of 'myself, spouse or minor children', and mark '& Radio;' in the corresponding box.

7. Withholding agent information

If the taxpayer chooses to apply for special additional deduction by the employer, fill in this column.

Withholding agent's name and taxpayer's identification number (Unified Social Credit Code): if a taxpayer makes a special additional deduction when withholding individual income tax from wages and salaries, fill in the full name of the withholding agent and taxpayer's identification number or unified social credit code.

(4) Signature (seal) column

'declaration 'column: it shall be signed by the taxpayer.

Column 'signature and seal of withholding agent': if a withholding unit reports to the tax authority, it shall be signed and sealed by the withholding unit, signed by the handler handling the declaration, and fill in the date of receiving special additional deduction information.

Column 'signature and seal of agency': if the agency handles tax declaration on behalf of the agency, it shall fill in the unified social credit code of the agency, affix the seal of the agency, sign the handler of the agency declaration, and fill in the ID card number of the handler.

If a taxpayer or withholding agent entrusts a professional institution to handle special additional deduction on its behalf, it shall be signed and sealed by the agency.

Column 'accepting authority': to be filled in by the accepting authority